New Companies Act 2014: What is the Difference between a Registered Office and a Registered Office Agent?
Registered Office – a full postal address in the State is necessary for all companies to which communications and notices can be addressed.. A P.O. Box is not acceptable. S50 (1) CA 2014.
A Registered Office Agent (ROA) is an Irish Registered Company registered in the state which has prior approval from the CRO to provide registered office facilities for companies. The ROA number will be the company number. In order to become a Registered Office Agent, the company must file a B81 (not in use until 01.06.2015).
Each company that intends to use the Registered Office Agent’s address, must file a B2 nominating the agent with the details of their agent and registered address. If the ROA subsequently changes address by fling a B2, then the addresses for all the associated companies will also be changed without the need to file a B2 for each individual company. S50(4) CA 2014.
The rationale behind this particular piece of legislation is to assist companies who provide this facility. It’s in the Act as a facility not an obligation or regulation.
Professional firms such as accountancy and solicitor practices who trade as partnerships (not limited companies) can continue offering RO service to their clients but won’t be able to register as ROAs.
If you’ve any questions, let me know!